Charges of creating dummy units for keeping value of clearances below SSI exemption not sustainable: CESTAT quashes Excise Duty demand [Read Order]

CESTAT quashed excise duty demand as the charges of creating dummy units for keeping value of clearances below SSI exemption is not sustainable
By Kalyani B. Nair - On January 19, 2024 8:02 am - 2 mins read
CESTAT Ahmedabad - Excise duty demand - Small scale industry - SSI exemption in clearances - CESTAT on dummy units - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand as the charges of creating dummy units for keeping value of clearances below small scale industry ( SSI ) exemption is not sustainable. An investigation was conducted against M/s Varun on the ground that they have…

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